Appraisers Office
A Homeowner's Guide to Property
Tax in Kansas
- Why
is property taxed in Kansas?
Your tax
dollars are used by city, county, and other taxing districts to
provide funding for roads, health, parks, fire protection, police
protection, and many other local services. Property taxes also help
fund local school districts.
- What
does my county appraiser do?
By law, your
county appraiser is responsible for listing and valuing property in
a uniform and equal manner. The appraiser estimates only the value
of your property. The amount of taxes you pay depends on the budgets
set by your city, county, school, and other taxing districts.
- How
does the county's appraisal affect my taxes?
If your
property value goes up, it does not necessarily mean you will pay
more taxes. Likewise, if your property value goes down or does not
change, it does not automatically mean you will pay less or the same
amount of taxes. Your property taxes are based on how much the
various taxing districts decide to spend on services each year.
- Will
the value of my property change every year?
The value of
your property may change each year -- it depends on several things.
If you make improvements to your home, such as adding a garage, the
value may go up. The value may also change (up or down) because of
recent sales in your neighborhood. The county appraiser continually
updates sales prices and other information on homes all over the
county.
- At
what value is my home appraised for property tax purposes?
Your county
appraiser appraises your home at "market value" as it exists the
first day of January each year. Market value is the amount of money
a well-informed buyer would pay and a well-informed seller would
accept for property in an open and competitive market without any
outside influence.
- How does my
county appraiser determine market value?
When valuing
your home, the appraiser figures out what the age, quality,
location, condition, style and size of your property is. The
appraiser then uses one or more of the following three methods to
value your property:
- The
Market Approach: sales of similar property are compared to each
other. The appraiser then adjusts for differences (for example, one
house may have more square footage than anther). This method works
well for valuing homes.
- The
Cost Approach: age and what it would cost to replace your home are
taken into consideration. This approach works well for new and
unique properties.
- The
Income Approach: in simple terms, income from rent is used to value
property. This method works well for income producing properties
(for example, apartment buildings and malls).
- Does
the county appraiser visit my property?
State law
requires the county appraiser to visually inspect 13% of all
property in the county every year and to re-examine each piece of
property of a six-year cycle.
- If I
bought my house last year, shouldn't the value be the same as what
I paid for it a year ago?
Not
necessarily. One sale by itself does not determine market value. The
price you paid for your home is first verified by the county
appraiser and then pooled with sales of similar homes. The appraiser
uses this information to value your home. Also, market conditions
may have changed in the last year.
- When
will I be notified of the value of my property?
You should
receive the "notice of value" on your home (land and buildings) from
the county appraiser by March 1. If your county appraiser asks the
state for an extension, it may be later than March 1 before you get
your notice of value.
- How
can I determine if the appraisal of my home is accurate?
You can visit
the county appraiser's office to review information on similar sales
and verify that the information the appraiser's office has on your
property is correct. If a neighbor has a similar house for sale, the
sale price may also give you an indication of the value of your
house. In addition, real estate professionals can provide
information about market conditions in your area.
- What
can I do if I believe the value of my home is too high?
There are two
ways to challenge the value of your home:
-
you may appeal the "notice of value" of your home by
contacting the county appraiser's office by phone or in writing
within 30 days after receiving your "notice of value", or
-
you may fill out a "payment under protest" form with
the county treasurer at the time you pay your taxes (full or first
half is due no later that December 20th unless an escrow or tax
service agent pays your property taxes, then no later than January
31st).
You cannot
appeal using both methods for the same property in the same tax
year. So, if you start to appeal your "notice of value," be sure
that you follow through with the appeal. You will not be allowed to
"pay under protest" later.
If you are not
satisfied with the results of your appeal at the county level, the
next step in the appeals process is to take your case to the Kansas
Board of Tax Appeals. For more information on appeals, please
contact your local county appraiser's office.
The mill levy
is the "tax rate" that is applied to the assessed value of your
property. It consists of a local portion which is used to fund area
services and a statewide portion which is used to fund state
institutions. The Legislature and Governor reduced the local school
general fund levy to 20 mills beginning in 1998. In
addition, the first 20,000 in appraised value of your home is exempt
from the school general fund mill levy.
- How
do I calculate the property taxes on my home?
Follow these
simple steps:
- Looking at your notice of value, find the "appraised value" of your
home. Multiply the appraised value by the "assessment percentage" of
11.5% (.115).
(appraised value) x .115 = (assessed value)
-
Multiply the assessed value by your "mill levy" and then divide by
1,000 to estimate the property tax you owe. Contact your county
clerk to find out what your mill levy is.
(assessed value) x (mill levy) / 1,000 =
(tax bill)
-
Effective for tax year 1997 and 1998, the first $20,000 in appraised
value of your home is exempt from the 27 mill statewide portion of
the mill levy. for example, if the appraised value of your home is
$20,000 or more, the amount your tax bill will be reduced is
calculated as follows:
20,000 x .115 = 2,300 assessed value
2,300 x 20 mills / 1,000 = $46.00 amount of
reduction
Note: If your
home is appraised for less than 20,000 simply use your appraised
value instead of the 20,000 appraised values and follow the same
procedures as shown in the above example. Please refer to the mill
levy question and call your local county clerk or appraiser’s office
if you have any questions regarding this exemption.
- When
are property tax bills sent and when should they be paid?
The county
treasurer mails tax bills on or before December 15th. All or at
least half of the tax is due by December 20th, and the second half
is due by May 10th of the following year. If you have a mortgage
loan on your property, you will receive a statement with tax
information on it. Your tax bill will be sent to the mortgage
company or bank, and the tax will be paid out of your escrow
account.
- Do I
qualify for a homestead property tax refund?
The Kansas
Homestead Refund Act provides a refund to Kansans who own their
homes or pay rent and meet
ONE of the
following three requirements:
- You
must have been 55 years of age or older on January 1; or,
- You
must have been totally and permanently disabled or blind during the
entire year, regardless of age; or,
- You must have
had one or more dependent children residing with you the entire
year, regardless of your age. At least one dependent child must
have been born on or before January 1 of the tax year in question
and must have been under 18 years of age the entire year.
In addition,
you must meet ALL
the following requirements:
- You
must have lived in Kansas for the entire year; and
- Your
total household income must not have been more than $25,000; and
- You
must have owned or rented the home you lived in or you must have
lived in a nursing home where property taxes were paid during the
tax year; and
- You
must not owe any delinquent taxes on your home, or if you are filing
under the renter's provision, the rental property must be on the tax
rolls; and
- Your
property tax or rent must not have been paid from public funds on
your behalf directly to the county treasurer or landlord for the tax
year.
If you meet the
qualifications, you must file with the Kansas Department of Revenue
Homestead Section between January 1 and April 15 in order to receive
a refund. If you would like additional information, call the Kansas
Department of Revenue at 913-296-0222 or contact your local county
offices for assistance. |
Address:
214 C Street
Washington, KS 66968
Phone:
785-325-2236
Fax:
785-325-2830
E-mail:
ws_county_appraiser@
wan.kdor.state.ks.us |